Bill Text: TX HB645 | 2011-2012 | 82nd Legislature | Engrossed
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to the information required to be included on a form for an application for an exemption from ad valorem taxation of property owned by a charitable organization.
Spectrum: Partisan Bill (Republican 3-0)
Status: (Passed) 2011-06-17 - Effective on 9/1/11 [HB645 Detail]
Download: Texas-2011-HB645-Engrossed.html
Bill Title: Relating to the information required to be included on a form for an application for an exemption from ad valorem taxation of property owned by a charitable organization.
Spectrum: Partisan Bill (Republican 3-0)
Status: (Passed) 2011-06-17 - Effective on 9/1/11 [HB645 Detail]
Download: Texas-2011-HB645-Engrossed.html
| 82R3751 CJC-D | ||
| By: Orr, et al. | H.B. No. 645 | |
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| relating to the information required to be included on a form for an | ||
| application for an exemption from ad valorem taxation of property | ||
| owned by a charitable organization. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 11.43(f), Tax Code, is amended to read as | ||
| follows: | ||
| (f) The comptroller, in prescribing the contents of the | ||
| application form for each kind of exemption, shall ensure that the | ||
| form requires an applicant to furnish the information necessary to | ||
| determine the validity of the exemption claim. The form must | ||
| require an applicant to provide the applicant's name and driver's | ||
| license number, personal identification certificate number, or | ||
| social security account number. If the applicant is a charitable | ||
| organization with a federal tax identification number, the form | ||
| must allow the applicant to provide the organization's federal tax | ||
| identification number in lieu of a driver's license number, | ||
| personal identification certificate number, or social security | ||
| account number. The comptroller shall include on the forms a notice | ||
| of the penalties prescribed by Section 37.10, Penal Code, for | ||
| making or filing an application containing a false statement. The | ||
| comptroller shall include, on application forms for exemptions that | ||
| do not have to be claimed annually, a statement explaining that the | ||
| application need not be made annually and that if the exemption is | ||
| allowed, the applicant has a duty to notify the chief appraiser when | ||
| the applicant's entitlement to the exemption ends. In this | ||
| subsection: | ||
| (1) "Driver's license" has the meaning assigned that | ||
| term by Section 521.001, Transportation Code. | ||
| (2) "Personal identification certificate" means a | ||
| certificate issued by the Department of Public Safety under | ||
| Subchapter E, Chapter 521, Transportation Code. | ||
| SECTION 2. Section 11.43, Tax Code, as amended by this Act, | ||
| applies only to an application for an exemption from ad valorem | ||
| taxation of property owned by a charitable organization filed with | ||
| a chief appraiser on or after September 1, 2011. An application for | ||
| an exemption from ad valorem taxation of property owned by a | ||
| charitable organization filed with a chief appraiser before | ||
| September 1, 2011, is governed by the law in effect when the | ||
| application was filed, and the former law is continued in effect for | ||
| that purpose. | ||
| SECTION 3. This Act takes effect September 1, 2011. | ||
